CONSERVATISM IN ACCOUNTING: FINANCIAL DISTRESS, TAX AND LITIGATION RISK

PENANOMICS: International Journal of Economics Pub Date : 2022-04-26 DOI:10.56107/penanomics.v1i1.4

Jumadil Saputra, Andres P Sitepu, Tommy Munaf, Hasnarika Hasnarika, Raja Yulianita Sarazwati, Putri Dwi Novrina

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Abstract

In the application of accounting conservatism plays an important role in assessing the earnings quality of a financial report. If financial statements are made using conservative principles, they tend to reflect the company's financial condition which is not true. The concept of conservatism is often used by companies that trade their shares openly. For example, a company listed on the Indonesia Stock Exchange is a forum for companies or issuers to trade their company shares. With the aim of obtaining additional capital needed by the company in carrying out its operational activities. This study consists of three independent variables Financial Ditress (X1), Litigation Risk (X2) and Tax (X3). And the dependent variable is accounting conservatism. The object of research is a company listed on the Indonesia Stock Exchange from 2018 to 2020. The data used in this study amounted to 135 data. The data analysis technique uses the Eview10 application by using regression model analysis, classical assumption testing and hypothesis testing

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会计中的稳健性:财务困境、税务和诉讼风险

在会计应用中，稳健性对财务报告盈余质量的评价起着重要的作用。如果财务报表采用保守原则，它们往往反映公司的财务状况，这是不真实的。保守主义的概念经常被公开交易股票的公司使用。例如，在印度尼西亚证券交易所上市的公司是公司或发行人交易其公司股票的论坛。目的是获得公司开展经营活动所需的额外资金。本研究由财务困境(X1)、诉讼风险(X2)和税收(X3)三个自变量组成。因变量是会计稳健性。研究对象是一家2018 - 2020年在印尼证券交易所上市的公司。本研究使用的数据为135个数据。数据分析技术采用Eview10应用程序，采用回归模型分析、经典假设检验和假设检验

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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PENANOMICS: International Journal of Economics

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